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Regulatory Deferral Accounts (IFRS 14)

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Before starting this self study program, please go through the instructional document.


  • Learning about IFRS 101
    7 mins
  • Objectives of IFRS 14
    22 mins
  • Definitions of some terms
    34 mins
  • Rate-regulated activities
    51 mins
  • Application of IAS 12 Taxes
    67 mins
  • Application of IFRS 12 Disclosure of Interests in Other Entities
    84 mins

Course Description

When an entity provides goods or services to customers at a price or rate that is subject to rate regulation, what are the rules for the financial reporting of the resulting requirements for regulatory deferral account balances?

Interestingly, within the specified scope, IFRS 14 permits an entity to continue to account for regulatory deferral account balances in its financial statements in accordance with its previous GAAP when it adopts IFRS, subject to the limited changes.

In addition, IFRS 14 provides some exceptions too, or exemptions from, the requirements of other Standards. 

All specified requirements for reporting regulatory deferral account balances, and any exceptions to, or exemptions from, the requirements of other Standards that are related to those balances, are contained within this Standard instead of within those other Standards.

This Accounting CPE webinar will provide guidance for navigating the rules for using some GAAP as well as how and when to apply for exceptions and exemptions.

Major Topics Covered in this CPE webinar:

  • What IFRS 14 covers and does not cover.
  • Recognition, measurement, impairment, and de-recognition of regulatory deferral account balances.
  • Continuation and changes in accounting policies.
  • Presentation and classification of regulatory deferral account balances.
  • Disclosure requirements.

Learning Objectives

  • To recognize the scope of IFRS 14.
  • To analyze the rules for accounting for regulatory deferral account balances.
  • To discuss changes in accounting policies.
  • To analyze the special rules for presentation under IFRS 14.
  • To review disclosure requirements.

Who Should Attend?

  • Accountant
  • Accounting and audit managers/practitioners
  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • Accounts Director
  • Bookkeepers & Accountants & Tax Preparers
  • Certified Fraud Examiner
  • Certified Valuation Analysts
  • Chartered Professional Accountant
  • Chief Accounting Officer
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Staff of Accounting Firm
  • Young CPA